In the 2008 SNA a tax is defined as "…compulsory, unrequited payments, in cash or in kind, made by institutional units to government units" (2008 SNA, paragraph 7.71). The tax revenue should enter the general budget of the government unit. Note that whenever there is a service given from the government unit to an individual unit in return for a payment, it would instead constitute a fee or a charge. Consequently those are not included in the tax statistics.